Dade County Board of Equalization

Effective January 1, 2011, the Georgia Legislature placed the oversight and responsibilities from the Board of Equalization; and assigns these duties to the Clerk of Superior Court. This was done to ensure a neutral third party, the Clerk, would administer the operations in an effort to alleviate the appearance of impropriety and partiality. The Board of Equalization is an independent board of our fellow citizens appointed by the Grand Jury of Dade County. What that means is that oversight, supervision, and decision-making authority for property tax appeals is independent of the local government and the Board of Tax Assessors.

My mission is to make sure that the appeal process of our county is carried out in a neutral, impartial and fair manner. I take this goal very seriously. I am dedicated to maintaining the integrity of an appeal process that exists to allow citizens an opportunity to appeal their tax assessments.

However, it is important that you realize I am responsible for making sure the process itself works fairly and efficiently to everyone and that each person is heard and treated with respect. I have NO input or authority in decisions rendered by the Board of Equalization. The authority to decide your case rests only with the board members themselves.

Please feel free to contact me if you have any questions.

Sincerely,

Kathy D. Page
Clerk of Superior & Juvenile Courts
Appeals Administrator BOE

About the Board

The county Board of Equalization is established by state law to provide a buffer between taxpayers and government. The Board hears and decides taxpayers’ appeals of the value, uniformity of value and taxability of their property and denial of homestead exemption and special assessments as determined by the county Board of Tax Assessors.

Impartiality of Board

By law, members of the Board of Tax Equalization must impartially decide each appeal presented to the Board. You may request excusal of any board member who you believe cannot be fair and unbiased. The request must be made in writing to the Appeal Administrator at least five days prior to the scheduled date for the party’s appeal. Names of the Board who will hear and decide your appeal will be listed on the notice of hearing send to you.

Appointment of Board

Members are appointed by the Grand Jury of the county. To be appointed each person who is qualified and competent to serve as a grand juror, who is the owner of real property located in the county where such person is appointed to serve, who at least is a high school graduate shall be qualified, competent, and compellable to serve as a member or alternate member of the county board of equalization. No member of the governing authority of a county, municipality, or consolidated government; member of a county or independent board of education; member of the county board of tax assessors; employee of the county board of tax assessors; or county tax appraiser shall be competent to serve as a member or alternate member of the county board of equalization.

Prior to hearing an appeal, each member must complete 40 hours of training related to tax assessment and valuation (which training must be completed within the first year of his or her appointment) and, each year thereafter, must complete eight hours of update training. Members serve a three year term and may be reappointed by the grand jury for more than one term of office.

Representation

You have the right to representation by an attorney, appraiser or any other person at your appeal hearing. If someone is going to represent you, you MUST SUMBIT IN WRITING the name of the person to the Appeal Administrator at least five days prior to the hearing. No one other than your immediate family members will be allowed to present information on your behalf during the hearing.

Preparation for Hearing

Please note and remember the date and time of your hearing. You should be present and ready to present all evidence at the scheduled time. If you have a legitimate reason, you may submit a request to the Appeal Administrator at least five days prior to your hearing date and the Appeal Administrator may grant you a one-time change in the hearing date. If you have an emergency and cannot be on time for your hearing, you should immediately notify the Appeal Administrator at (706) 657-1513.

Basis for an Appeal

Value – How much would the property usually sell for in a transaction between a knowledgeable buyer and a willing seller? (O.C.G.A. §48-5-2)

Uniformity of value – Is the property value assessment fairly equalized between individual taxpayers as measured through statistical testing and not by comparing individual values? (O.C.G.A. §48-5-299)

Taxability – Is the Property exempt from taxation or subject to taxation as provided for in Georgia law? (O.C.G.A. §48-5-3, -41, -41.1, 42, -43, -48.1 and -48.2)

Denial of homestead exemptions – Does the property qualify for homestead exemption? Georgia law provides for statewide exemptions.

O.C.G.A. §48-5-44 through 54. There may also be local exemptions available. For more information, contact the county tax commissioner.

Denial of special assessments – Has a special assessment for the property been denied? Georgia law provides for special assessments of certain types of property such as, property used for agricultural purposes (for example, conservation use, agricultural preferential), rehabilitated and landmark historic properties contaminated property (also known as Brownfield’s), certain environmentally sensitive property and storm water/wetlands. For more information on these contact the county appraisal or tax commissioner.

The Board’s chairperson conducts and controls the hearing, decides motions and requests of parties, and administers oaths. He or she is responsible for decorum during hearings and, if necessary, will reprimand, exclude or dismiss any person from a hearing due to improper conduct.

The Board understands that the basis of your appeal is that you do not agree with the tax assessor’s valuation of your property and that you and the tax assessor have a difference of opinion. However, the difference of opinion should not create hostilities between you and the assessor’s staff. Present positive information to support your opinion.

The Board does not investigate or conduct research relative to appeals but simply listens to and makes decisions based on the information provided by all parties. The Board will not present information on your behalf and will not infer anything that is not presented as evidence. The Board is not a watchdog. It is a neutral and independent entity charged by law to base its decisions on the best information presented during the appeal hearing.

Decision of Board

After all information is presented, both sides are permitted to make closing statements. The Board then will deliberate and make a decision. No additional information may be presented once the Board begins deliberating.

The Board will provide its decision to you after deliberating and a copy of this decision will be provided. The decision will address each question presented during the appeal, the reason(s) for such decision (as to issues of taxability, uniformity of assessment, value, or denial of homestead exemption that you raised during the appeal hearing).

Once the Board’s decision is rendered, it no longer has a statutory role in the valuation process and, therefore, the Board will not discuss its decision or any reason for such decision with you or anyone else.

All exhibits, data and information will be returned to the party that provided them once the hearing is concluded and the Board’s decision is rendered. Upon request, the Appeal Administrator will discard the data for either party.

Right to Appeal

You have the right to appeal the decision of the Board to the Superior Court of Dade County by filing a notice of appeal with the Board of Tax Assessors within 30 days from the date when the Board of Tax Equalization provided its decision to you.

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